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Law No. 77 Of 31 January 2002 For The Modification And Completion Of The Law #. 94/1992 Concerning The Organization And Functioning Of The Court Of Auditors

Original Language Title:  LEGE nr. 77 din 31 ianuarie 2002 pentru modificarea şi completarea Legii nr. 94/1992 privind organizarea şi funcţionarea Curţii de Conturi

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LEGE no. 77 77 of 31 January 2002 to amend and supplement Law no. 94/1992 on the organisation and functioning of the Court
ISSUER PARLIAMENT
Published in OFFICIAL MONITOR no. 104 104 of 7 February 2002



The Romanian Parliament adopts this law + Article 1 Law no. 94/1992 on the organization and functioning of the Court of Auditors, republished in the Official Gazette of Romania, Part I, no. 116 of 16 March 2000, shall be amended and supplemented as follows: 1. Paragraph 1 of Article 1 shall read as follows: "" Art. 1. -(1) The Court of Auditors shall be the supreme institution of external financial control on the way of formation, administration and use of the financial resources of the State and of the public sector. The Court of Auditors also exercises judicial powers under the present law. " 2. Paragraph 1 of Article 8 shall read as follows: "" Art. 8. -(1) The Court of Accounts consists of: The subsequent financial control section, the jurisdictional section, the jurisdictional college of the Court of Accounts and the chambers of county accounts and the city of Bucharest. The Court of Auditors shall have a General Secretariat. " 3. Article 9 shall read as follows: "" Art. 9. -The members of the Court of Auditors are account advisers, 18. They make up the Court of Auditors ' plenary. " 4. Article 10 shall read as follows: "" Art. 10. -(1) The management of the Court of Auditors shall be exercised by the plenary, the management committee, the president and the vice-president of the Court of Auditors, who are account advisers. (2) The Management Committee shall be composed of the President of the Court of Auditors, its Vice-Chair, the Chairpersons of the Departments and the 3 Councillors of Accounts, elected (3) The financial prosecutor shall attend the plenary meetings. (4) At the meetings of the plenum of the Court of Auditors and the management committee, the Secretary-General shall participate, as well as, as guests, highly trained specialists in different fields of activity falling within the competence of the Court. " 5 paragraphs 2 and 3 of Article 11 shall read as follows: " (2) The subsequent financial control section consists of 9 account advisors and financial controllers. The section is organized in divisions, run by an account adviser. In the divisions, directions, services and specialized offices can be organized. (3) The judicial section of the Court of Auditors shall be the court of first instance and appeal and shall be composed of 7 account advisors. " 6. Article 13 shall read as follows: "" Art. 13. -(1) The county accounts chamber shall be composed of the subsequent financial control department and the judicial college. (2) The subsequent county and county financial control departments are composed of financial controllers and are led by a director and a deputy director. Within the directions you can organize specialized services and offices. (3) The judicial college shall consist of financial judges and shall be headed by a chairman. " 7. Article 15 shall read as follows: "" Art. 15. -(1) The General Secretariat of the Court of Auditors shall be headed by a Secretary-General. (2) The organisational structure of the General Secretariat and the tasks of the compartments within it shall be determined by the Court of Auditors. " 8. Chapter III shall have the following title: "" CHAPTER III Tasks of financial control and audit " 9. Article 16 shall read as follows: "" Art. 16. -(1) The Court of Auditors shall exercise its function of subsequent external financial control over the training, administration and use of the financial resources of the State and of the public sector, as well as on the management of the public and private patrimony of the State and administrative-territorial units. (2) By its control the Court of Auditors shall follow the law in the management of material and monetary means. (3) The Court of Auditors also analyses the quality of financial management in terms of savings, efficiency and effectiveness. " 10. in Article 17, after letter g), the letter g ^ 1) shall be inserted as follows: "g ^ 1) the use of the funds made available to Romania by the European Union through the SAPARD Programme and the related co-financing;" 11 11. The letter h) of Article 17 shall read as follows: "h) the use of funds from financial assistance granted to Romania by the European Union and other sources of international financing;" 12. in Article 17, after letter h), insert letter i) with the following contents: "" i) other areas where, by law, the jurisdiction of the Court has been established. " 13. in Article 19, points c) and d) shall be inserted after point (b): " c) they do not meet their financial obligations to the State, administrative-territorial units or public institutions, the checks being carried out together with the representatives of the competent institutions in the field d) are financial investment companies, associations and foundations using public funds, the checks to be carried out in connection with the legality of the use of these funds. " 14. Paragraph 1 of Article 20 shall read as follows: "" Art. 20. -(1) The control of the execution of the budgets of the Chamber of Deputies, the Senate, the Presidential Administration, the Government, the Supreme Court of Justice, the Constitutional Court, the Legislative Council and the Ombudsman shall be exercised exclusively by the Court of Auditors 15. Paragraph 2 of Article 20 shall be repealed. 16 16. The letter f) of Article 25 shall read as follows: "f) the contracting and use of state loans, the repayment of their due rates and the payment of the related interest were made under the law;" 17 17. The letter b) of Article 26 shall be repealed. 18. in Article 27 (1), the following shall be inserted after point d): "e) the economy, effectiveness and efficiency of public procurement." 19. Paragraph 2 of Article 27 shall read as follows: " (2) The Court of Auditors exercises control over compliance by the authorities with powers in the field of privatization of privatization methods and procedures, provided by law, as well as on the way in which they ensured compliance contractual clauses established by the privatisation contracts. The Court of Auditors shall exercise control of compliance with the legal provisions on the administration and use of financial resources resulting from privatisation actions. " 20. in Article 27, after paragraph 2, paragraph 3 is inserted as follows: " 3) The Court of Auditors may exercise control in the case referred to in paragraph 1. (2), regardless of when the privatization process was carried out, by selling the shares held by the state at the companies, until all aspects are clarified. " 21. Paragraph 1 of Article 31 shall read as follows: "" Art. 31. -(1) The reports on the accounts shall be examined by complete formats as follows: a) 3 accounts advisers from the Financial Control Section subsequently, for the principal authorising officers whose budgets are approved by law; b) the director of the subsequent financial control directorate, the deputy director or the head of service and a financial controller, other than the one who carried out the control, for the authorising officer; c) the director, deputy director of the subsequent financial control department of the Chamber of Accounts of Bucharest Municipality and a head of service. " 22. Paragraph 2 of Article 36 shall read as follows: " (2) The finding documents thus drawn up shall be sent, within 5 days, to the financial prosecutor by the accounts advisers of the subsequent Financial Control Section or, as the case may be, by the directors of the subsequent financial control departments of the rooms of county accounts, accompanied by their proposals. " 23. Paragraph 1 of Article 38 shall read as follows: "" Art. 38. -(1) Against the ranking act the control body and those interested can complain within 30 days of communication. The complaint is judged by the financial prosecutor. " 24. Paragraph 1 of Article 39 shall read as follows: "" Art. 39. -(1) Against the solution of the financial prosecutor general the control body and the interested parties may make requests for review, within 30 days from the communication, to the Court of Auditors, in the composition provided for in art. 56 56. " 25. Article 42 shall read as follows: "" Art. 42. -The judicial college judges, in the first instance, the welcome introduced against the decisions issued, according to art. 95 95 para. ((1), by the directors of the subsequent financial control departments of the county accounts chambers. " 26. Article 44 shall read as follows: "" Art. 44. -The jurisdictional college of the county accounts chamber and the city of Bucharest judges the cases covered by art. 40-43 on administrative units and public institutions, autonomous regions of national and local interest, companies and national companies, subsidiaries and branches of regions, companies and national companies, as well as persons legal services provided in art. 18 lit. d) and e) and art. 19, which are based on the territory of the county or the city of Bucharest. " 27. Article 45 shall read as follows: "" Art. 45. -The Judicial College of the Court of Auditors judges the cases concerning the principal authorising officers of the state budget and of the state social insurance budget, of the military units belonging to the Ministry of National Defence and the Ministry of the Interior, as well as other causes that do not fall within the competence of the judicial colleges of the county accounts chambers or the city of Bucharest. " 28. Paragraph 1 of Article 51 shall read as follows: "" Art. 51. -(1) The jurisdictional college shall be invested by the conclusion of the complete referral constituted according to art. 31 31 para. (1), by the act of referral of the financial prosecutor, by the appeal introduced by the person liable to pay against the act of imputation and by the welcome introduced against the decision issued, according to art. 95 95 para. ((1), by the directors of the subsequent financial control departments of the county accounts chambers. " 29. Article 55 shall read as follows: "" Art. 55. -The cases given in the jurisdiction of the Judicial Section are judged by a complete format of 2 accounts advisers, except for those provided in art. 46, which is being judged by a single account adviser. In case of divergence the trial of the case shall be made with the participation of the President of the 30. Article 56 shall read as follows: "" Art. 56. -The causes to which art refers. 49 shall be judged by a fully constituted of 3 account advisors, which shall be part of the Judicial Section of the Court of Auditors. " 31. Paragraph 2 of Article 61 shall read as follows: " (2) If due to the failure to meet the obligations provided in par. (1) the trial of the case has been delayed, the court may apply a fine of 500,000 lei for each day of delay to the natural or legal person. " 32. Paragraph 2 of Article 71 shall read as follows: " (2) The case, the judicial college shall rule on the act of referral with which it was invested according to art. 31 31 para. ((2) or art. 37 37 para. (1), having, as the case may be: its admission and the obligation of the person or persons liable to pay the updated civil compensation on the basis of the account fee established by the National Bank of Romania at the date of delivery of the decision, to pay the fine for financial deviations retained in their charge or to reject the notice. If the court finds that it cannot judge the case or its resolution would be made with great delay, since the act of referral is not complete, it may order the return of the case to the prosecutor, with the showing of the reasons for which it is done so, indicating the facts and circumstances to be clarified, as well as the means of evidence to be administered. " 33 paragraphs 1 and 3 of Article 80 shall read as follows: "" Art. 80. --(1) If, after the final stay of the judgment rendered by a court of the Court of Auditors, no appeal has been declared against the Court of Justice, the Prosecutor General Financial, under the law, may declare appeal for judicial annulment, at the Court of Auditors, within 1 year from the date of final stay of the judgment under appeal. The appeal is adjudicated in a full of 3 account advisors. ............................................................... (3) In case of admission of the appeal for judicial annulment the Court of Accounts, in the composition provided in art. 56, may amend the sentence or a house with restraint or with reference to retrial in substance of the case, to the competent court, according to the law. " 34. Paragraph 2 of Article 87 shall read as follows: "" (2) On the basis of the final judgments of the courts of the Court of Auditors, which constitute enforceable title, or, as the case may be, on the basis of irrevocable decisions rendered by the Administrative Court Section of the Supreme Court of Justice communicate immediately to the territorial competent bodies of the Ministry of Public Finance or, as the case may be, to the creditor legal person an order for the execution of civil damages and interest or other amounts due to the state, units administrative-territorial or public institutions and costs. " 35. Paragraph 1 of Article 95 shall read as follows: "" Art. 95. -(1) The measures provided for in art. 94 shall be taken by decision issued by the President of the subsequent Financial Control Section or, as the case may be, by the director of the subsequent financial control department of the Chamber of County 36. Paragraph 2 of Article 97 shall read as follows: "(2) If the financial prosecutor finds the non-existence of the conditions of liability, he ranks, motivated, the act of control." 37 paragraphs 1 and 2 of Article 105 shall read as follows: "" Art. 105. -(1) The Parliament shall appoint the President of the Court of Auditors, its vice-president and the chairmen of the sections. (2) The functions of the President and the Vice-President shall be filled by persons with economic or legal training. " 38. Paragraph 2 of Article 106 shall read as follows: " (2) To be appointed financial judges and financial prosecutors are required: legal higher education, high professional competence, seniority in legal positions or in higher legal education of at least 11, 8 and 5 years, respectively, in relation to degrees of framing. " 39. In Article 116, after paragraph 1, paragraphs 2 to 5 shall be inserted which shall read as follows: " (2) The mandate of the judge or, as the case may be, the financial prosecutor shall also cease in case of reorganization, as a result of the reduction, by law, of the number of posts, as well as in the case of refusal to occupy another post corresponding to the judge or prosecutor financial, as a result of this reorganization. (3) The release from office of judges and financial prosecutors in the situation referred to in par. (2) is made by the President of Romania, at the proposal of the plenary of the Court of Auditors, which decides with the vote of the majority (4) Judges, respectively financial prosecutors, from the rooms of county accounts and Bucharest municipality can be kept in office until reaching the age of 65, at the proposal of the President of the Judicial Section, respectively the financial prosecutor, with the opinion of the President of the Court (5) Judges, respectively financial prosecutors, from the Court of Auditors may be held in office until the age of 70, at the proposal of the President of the Court of Auditors, in consultation with the President of the Judicial Section, respectively the financial prosecutor, with the opinion of the Court of Auditors. ' 40. paragraphs 3 and 5 of Article 120 shall read as follows: " (3) The disciplinary action shall be judged by a commission of discipline, consisting of 2 councillors of accounts of the Judicial Section of the Court of Auditors, appointed by the plenum of the Court. ............................................................... ((5) The appeal shall be adjudicated by a fully constituted of 3 account advisors of the Judicial Section of the Court of Auditors, appointed by the plenum of the Court. " 41 41. The letter j) of Article 122 shall read as follows: "" j) elect the 3 account advisors who are members of the management committee; " 42. Article 123 shall read as follows: "" Art. 123. -The Plenum of the Court of Auditors shall perform its duties in the presence of at least 2/3 of its members, and the decisions shall be adopted by the majority of the members present 43 43. The letter f) of Article 124 shall read as follows: " f) appoint the directors of the control directorates, the service chiefs of the sectoral divisions and the directors of the financial control departments of the chambers of county accounts; appoint the Secretary-General of the Court of Auditors and establish its tasks; ' 44. in Article 124, after letter i) the letter j) shall be inserted as follows: " j) to approve the reduction of seniority in legal positions necessary for the position of financial judge or financial prosecutor, provided in art. 106 106 para. ((2) and in art. 110 110 para. ((1), by up to 2 years. " 45. Article 125 shall read as follows: "" Art. 125. -The Management Committee may function in the presence of at least 2/3 of its members, and the decisions shall be adopted by the majority of the members present. " 46. Paragraph 2 of Article 126 shall read as follows: " (2) The duties provided in par. (1) shall be exercised, in the absence of the President of the Court of Auditors, by his 47. Article 128 shall read as follows: "" Art. 128. -Violation of obligations provided in art. 4 4 para. (2) shall be penalized with 500,000 lei for each day of delay. " + Article 2 (1) In order to fit the number of posts provided for in art. 9, as amended by this Law, the Parliament will proceed to the appointment of the new members of the Court of Auditors, according to the procedure laid down in art. 104 104 and 105 of Law no. 94/1992 on the organisation and functioning of the Court of Auditors, (2) On the date of appointment of the new members the term of office of the current members of the Court of Auditors + Article 3 Art. 48 para. ((2) and art. 100 100 para. ((3) of Law no. 94/1992 on the organization and functioning of the Court of Auditors, republished in the Official Gazette of Romania, Part I, no. 116 of March 16, 2000, as well as any other provisions contrary to this law shall be repealed. + Article 4 Law no. 94/1992 , republished, with subsequent amendments and completions, including those brought by this law, will be republished in the Official Gazette of Romania, Part I, giving the texts a new numbering. This law was adopted by the Chamber of Deputies and the Senate in the joint meeting of 18 December 2001, in compliance with the provisions of art. 74 74 para. ((1) and of art. 76 76 para. (2) of the Romanian Constitution. CHAMBER OF DEPUTIES PRESIDENT VALER DORNEANU SENATE PRESIDENT NICOLAE VACAROIU --------------------